The 2026-27 Budget: Proposition 98 Guarantee and K-12 Spending Plan

Feb 4, 2026 - The state, however, cannot predict the timing of such a decline. The potential forecasting errors are larger in 2026 ‑27 than in 2025 ‑26 because the 2026 ‑27 estimates must make assumptions further into the future, and the state does not yet have any tax collection data for the year.
https://lao.ca.gov/Publications/Report/5110

Assessing a Shift to Enrollment-Based School Funding

Jan 6, 2026 - Overall, our analysis finds that shifting to enrollment ‑based funding would be somewhat more predictable and reduce some administrative burdens for LEAs, but likely would have a negative effect on student attendance over the long run.
https://lao.ca.gov/Publications/Report/5100

The 2025-26 Budget: Expanded Learning Opportunities Program

Feb 20, 2025 - This  structure provides a great degree of predictability for Tier 1 districts and for state costs, but results in a highly variable Tier  2 rate. In  the last three years, the Tier 2 rate has decreased 23  percent (from $2,054 to $1,580).
https://lao.ca.gov/Publications/Report/4977

Climate Change Impacts Across California - K-12 Education

Apr 5, 2022 - For instance, the Legislature could decide that because districts, charter schools, and child care centers should be able to plan and budget for the more predictable fiscal impacts of changing climate conditions, they should cover costs such as increasing utility bills and planned facility modifications within their operational budgets and existing state programs (such as the School Facilities Program).
https://lao.ca.gov/Publications/Report/4586

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - A recent scientific  study  by United States Geological Survey researchers predicted that under scenarios of three feet to six feet of sea‑level rise, up to two‑thirds of Southern California beaches may become completely eroded by 2100.
https://lao.ca.gov/Publications/Report/4575

Update on the Progress of the CalSTRS Funding Plan

Nov 18, 2021 - In addition, a fixed proportional split would result in more predictable changes to both the state ’s and employers ’ contribution rates in response to future actuarial gains and losses. Allow CalSTRS to Adopt a Standard Amortization Policy to Address Future UAO.
https://lao.ca.gov/Publications/Report/4475